Xiao-I Corporation

7^th floor, Building 398, No. 1555 West
Jinshajiang Rd
Shanghai, China 201803
Tel: +86 021-39512112

March 7, 2023

VIA EDGAR

Ms. Charli Gibbs-Tabler
Office of Technology
Division of Corporation Finance
U.S. Securities and Exchange Commission

Re:	Xiao-I Corporation
	Registration Statement on Form F-1
	File No. 333-268889

Dear Ms. Gibbs-Tabler:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Xiao-I Corporation (the “Company”), respectfully requests that the effective date of the Registration Statement on Form F-1 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on March 8, 2023, or as soon as practicable thereafter.

Please contact Fred A. Summer of Squire Patton Boggs (US) LLP, counsel to the Company, at (614) 365-2743, to provide notice of effectiveness, or if you have any questions or require additional information regarding this matter. Thank you for your assistance and cooperation in this matter.

Very truly yours,
XIAO-I CORPORATION
By:	/s/ Hui Yuan
	Hui Yuan
	Chief Executive Officer

cc:	Joyce Sweeney, Securities and Exchange Commission
	Christine Dietz, Securities and Exchange Commission
	Mitchell Austin, Securities and Exchange Commission
	Hui Yuan, Xiao-I Corporation
	Chao Xu, Xiao-I Corporation
	Fred A. Summer, Squire Patton Boggs (US) LLP
	Charlotte Westfall, Squire Patton Boggs (US) LLP